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Issues: Whether an accused facing trial in a complaint under the Negotiable Instruments Act can tender his defence evidence by affidavit under Section 145 of that Act.
Analysis: The Court relied on the settled position that Section 145 of the Negotiable Instruments Act specifically permits affidavit evidence for the complainant, but does not extend the same facility to the accused. The subsequent reference in later precedent to the earlier Supreme Court ruling did not overrule or dilute that principle. As the issue had already been answered against permitting the accused to lead evidence by affidavit, the trial Court acted in accordance with law in refusing to receive such affidavits.
Conclusion: The accused is not competent to tender defence evidence by affidavit under Section 145 of the Negotiable Instruments Act, and the impugned refusal was upheld.